Chapters 5 & 6 Print Item Lower-of-Cost-or-Market Inventory On the basis of the following data, determine the value of the inventory at the lower of cost or market. Assemble the data in the form illustrated in Exhibit 10. Inventory Cost Per Market Value per Unit Product Quantity Unit (Net Realizable Value) Class 1: Model A $86 $99 Model B Co 135 120 Model C 273 289 Class 2: Model D 231 240 291 283 Model E a. Determine the value of the inventory at the lower of cost or market applied to each item in the inventory